2026-07-28T11:12:47-05:00 2025-09-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-10-01 540489826 HRSA-ILA WELFARE FUND HRSA 7574577090 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 STEVE GREENE ADMINISTRATOR 7574577090 2026-07-28 1 1 PARVINDER BAMRAH P01299207 2023319880 2026-07-28 2024 2025-03-06 01:10:19Z STEVE GREENE 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 285 0 X N/A X 1948 VA TO PROVIDE HEALTH AND WELFARE BENEFITS 12 12 110 12 0 0 0 0 0 0 827 261 40 24 867 285 0 0 2464230 2789109 245645 281065 0 0 0 284792 233368 2994667 3303542 -2993800 -3303257 696708 691966 215541 195028 481167 496938 X SEE SCHEDULE O:THE FUND IS AND SHALL CONSTITUTE AN IRREVOCABLE TRUST PURSUANT TO SECTION 302(C) OF THE LABOR MANAGEMENT RELATIONS ACT OF 1947 TO PROVIDE CERTAIN LIFE, SUPPLEMENTAL MEDICAL, ACCIDENT AND OTHER BENEFITS, ON AN INSURED OR SELF-INSURED BASIS, TO CERTAIN EMPLOYEES OF THE LONGSHORE INDUSTRY. FUND BENEFITS MAY (AS DETERMINED BY THE BOARD OF TRUSTEES FROM TIME TO TIME) INCLUDE VACATION BENEFITS, RECREATIONAL BENEFITS, CHILD CARE FACILITIES, JOB READJUSTMENT ALLOWANCES, INCOME MAINTENANCE PAYMENTS, DISASTER ASSISTANCE, SUPPLEMENTAL UNEMPLOYMENT COMPENSATION BENEFITS AS DEFINED IN IRC SECTION 501(C)(17)(D)(I), EDUCATION OR TRAINING BENEFITS, AND ANY OTHER BENEFIT PERMITTED UNDER SECTION 501(C)(9). THE FUND SHALL NOT PROVIDE HEALTH CARE OR OTHER BENEFITS WHICH ARE PROVIDED BY THE MILA MANAGED HEALTH CARE TRUST FUND, OR ANY SUCCESSOR THERETO. 0 0 PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES, RETIREES, AND THEIR FAMILIES. 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 5 0 1 110 1 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 7574577090 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 JEREMY BRIDGES TRUSTEE 0.50 3.00 X 0 0 0 PETER COOKE TRUSTEE 0.50 3.00 X 0 0 0 JIM FORD TRUSTEE 0.50 3.00 X 0 0 0 JAMES MICHALSKI TRUSTEE 0.50 3.00 X 0 0 0 ERIN MALEY TRUSTEE 0.50 3.00 X 0 0 0 LARRY BACHTELL TRUSTEE 0.50 3.00 X 0 0 0 MONTA BIVINS TRUSTEE 0.50 3.00 X 0 0 0 JONATHAN COLEY TRUSTEE 0.50 3.00 X 0 0 0 MICHAEL HEATH TRUSTEE 0.50 3.00 X 0 0 0 CHRISTOPHER FAULK TRUSTEE 0.50 3.00 X 0 0 0 KEVIN HALSTEAD TRUSTEE 0.50 3.00 X 0 0 0 JOSEPH RUDDY TRUSTEE 0.50 3.00 X 0 0 0 STEVE GREENE ADMINISTRATOR 3.00 34.50 X 31913 176719 30975 31913 176719 30975 0 0 1 0 0 261 261 24 24 24 285 24 0 261 2789109 38037 158489 14044 55487 15008 14700 28325 21616 103387 30230 5505 13595 6554 BAD DEBT EXPENSE (RECOV 3807 5649 3303542 493189 508570 13150 7998 3537 5894 186832 169504 696708 691966 40 1023 215501 194005 215541 195028 X 481167 496938 0 0 0 0 481167 496938 696708 691966 X -3303257 3319028 X X 0 1 X 1 0 0 RIGHT OF USE ASSET 169504 169504 DUE TO RELATED FUND 21483 LEASE LIABILITY 172522 194005 X 285 0 285 0 285 3303542 0 3303542 0 3303542 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND DEPARTMENT OF LABOR. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PLAN MANAGEMENT BELIEVES THAT THE PLAN'S INCOME TAX RETURNS FOR THE YEARS ENDED SEPTEMBER 2022 THROUGH 2024 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUTORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD. X 1 0 X X X X 0 0 0 STEVE GREENE ADMINISTRATOR 31913 176719 0 0 0 0 1454 8071 3273 18177 36640 202967 0 0 FORM 990, PART V, LINE 2B THE FUND REPORTED 110 EMPLOYEES ON FORM W-3 BECAUSE BENEFIT PAYMENTS TO ACTIVE PARTICIPANTS OF THE FUND ARE REPORTED ON FROM W-2. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS NO STOCKHOLDERS, BUT MEMBER-EMPLOYERS OF THE HAMPTON ROADS SHIPPING ASSOCIATION (HRSA) AND MEMBERS OF THE INTERNATIONAL LONGSHOREMEN'S ASSOCIATION (ILA) SPONSOR THE FUND. FORM 990, PART VI, SECTION A, LINE 7A MEMBER-EMPLOYERS OF THE HAMPTON ROADS SHIPPING ASSOCIATION (HRSA), WHICH ARE THE EMPLOYER COMPANIES IN THIS PORT, ELECT THE 7 MANAGEMENT TRUSTEES ON THE FUND'S GOVERNING BOARD. MEMBERS OF THE INTERNATIONAL LONGSHOREMEN'S ASSOCIATION (ILA) / HAMPTON ROADS DISTRICT COUNCIL, WHICH ARE UNION LOCAL SPONSORS, ELECT 7 LABOR TRUSTEES ON THE FUND'S GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 DRAFTS ARE SENT TO THE MEETING OF THE BOARD OF TRUSTEES FOR REVIEW AND QUESTIONS PRIOR TO FINAL SIGNATURE. IF THE TIMING IS SUCH THAT THE RETURNS MUST BE SIGNED PRIOR TO THE NEXT MEETING, COPIES WILL BE SENT TO BOARD MEMBERS VIA EMAIL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH MEMBER OF THE HRSA-ILA BOARD OF TRUSTEES MUST REAFFIRM COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND SIGN A LETTER TO THAT EFFECT. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE TOP MANAGEMENT OFFICIAL, OFFICERS, AND KEY EMPLOYEES INCLUDES: A COMPENSATION STUDY, AN INDEPENDENT COMPENSATION CONSULTANT, A COMPENSATION SURVEY, AND APPROVAL BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY IS DISCLOSED IN THE ANNUAL SAR, AND THE DOCUMENTS ARE MADE AVAILABLE AT THE FUND OFFICE UPON REQUEST BY ANY PARTICIPANT. FORM 990, PART XI, LINE 9: TRANSFER FROM HRSA-ILA FRINGE BENEFIT ESCROW FUND 3,319,028. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT OF THE FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PRIOR YEAR. HRSA-ILA PENSION 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 540506055 PENSION PLAN VA 501 (A) 0 HRSA-ILA VACATION & HOLIDAY FUND 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 541220256 TO PROVIDE VACATION AND HOLIDAY BENEFITS VA 501 (C) (9) 0 HRSA-ILA CONTAINER ROYALTY FUND NO 1 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 540852223 TO PROVIDE SUPPLEMENTAL CASH BENEFITS VA 501 (C) (6) 0 HRSA-ILA FRINGE BENEFIT ESCROW FUND 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 541218271 FUNDING FOR THE HRSA-ILA WELFARE FUND VA 501 (C) (9) 0 HRSA-ILA DAVID D ALSTON SCHOLARSHIP FUND 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 541160614 TO PROVIDE SCHOLARSHIPS TO ELIGIBLE INDIVIDUALS VA 501 (C) (9) 0 HRSA-ILA ANNUITY & SAVINGS PLAN 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 541839163 ANNUITY & SAVINGS PLAN VA 501 (A) 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 HRSA-ILA PENSION PLAN K 30230 FAIR VALUE HRSA-ILA FRINGE BENEFIT ESCROW FUND P 406787 FAIR VALUE HRSA-ILA FRINGE BENEFIT ESCROW FUND S 3319028 FAIR VALUE